TaxTMI 
TaxTMI 
Sir/Madam,
University is hiring bus on monthly basis for transportation of its students from X tours and travel agency. Please let me know the applicable gst rate. Whether it is 18% or 5 %
gst rate for monthly hiring of bus
20 Dec 2019 
4 Replies 
5939 Views Asked by
GST classification for bus hire depends on receiver/provider status; autonomous university not a corporate body, so RCM inapplicable.
Applicable GST for monthly bus hiring for university student transport is 18%, with the supplier liable to charge GST under the relevant HSN classification. The Reverse Charge Mechanism applies only where the receiver is a corporate body and the provider a non corporate; an autonomous university is not a corporate body, so RCM does not apply to the described arrangement. (AI Summary)
Applicable GST for monthly bus hiring for university student transport is 18%, with the supplier liable to charge GST under the relevant HSN classification. The Reverse Charge Mechanism applies only where the receiver is a corporate body and the provider a non corporate; an autonomous university is not a corporate body, so RCM does not apply to the described arrangement. (AI Summary)